Final answer:
Documents sent directly from a third party to the internal auditor are generally considered less reliable than documents created by the organization.
Step-by-step explanation:
The reliability of documents sent directly from a third party to the internal auditor can vary, but they are generally considered less reliable than documents created by the organization.
This is because documents created by the organization are more likely to be accurate and unbiased, as they are produced internally and can be verified and cross-checked.
On the other hand, documents received from a third party may have limitations such as potential bias, incomplete information, or lack of authenticity. However, it is important to note that the reliability of documents should also be evaluated based on the credibility of the third party and the purpose for which the documents are being used.
For example, if a third party is providing financial records to the internal auditor, the reliability may depend on the reputation and expertise of the third-party source. In some cases, third-party documents may be necessary for audit purposes, but they should be carefully validated and verified to ensure their accuracy and reliability.
In summary, while documents created by the organization are generally considered more reliable, the reliability of third-party documents can vary depending on the source and purpose.